1 Some
authorities forbid the insulation1 of hot food or beverages on the day before Yom Kippur so that
they will be warm on the night following Yom Kippur. [They maintain that] insulating
hot [food or drink] was permitted [by the Sages] only in honor of Shabbos.2 In this instance, one is insulating
[the food or drink] to be consumed on the night following Yom Kippur, which is an
ordinary weekday. [According to these authorities] this was not permitted at all,
because the food would be warming on Yom Kippur, and thus Yom Kippur would be preparing
for an ordinary weekday.

Other authorities maintain that insulating [hot
food or beverages] on the day before Yom Kippur is permissible, for [it is activity
performed on] a weekday that is preparing for [another] weekday. Although the food
remains on the cooking range on Yom Kippur, this is not considered as preparing
[for the following day] since one is not performing any activity on Yom Kippur itself.

The halachah follows the latter opinion.
Nevertheless, in these lands, it is customary to follow the stringency of the first
opinion.3

If one did not follow this stringency, he is still
permitted to partake of the food directly after the conclusion of Yom Kippur. There
is no need to wait until the food could have been warmed (Pri Megadim: Eshel
Avraham 609:1).

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